Transport tax by horsepower table. How is transport tax calculated?
The main purpose of the transport tax is to compensate for the harm that transport causes to roads and the environment. This tax is regulated not only by the provisions of Chapter 28 of the Tax Code of the Russian Federation, but also by regional regulations. The size of tax rates, benefits, the procedure and deadline for tax payment, etc. depend on the decisions made by local legislators.
We will discuss below what affects the amount of tax and what the transport tax rate will be by region in 2018 for motorists.
What determines transport tax rates?
The basic rates of transport tax are contained in Art. 361 Tax Code of the Russian Federation. Local authorities have the right to increase or decrease them by their laws, but not by more than 10 times. Regional tax rates may be differentiated, that is, their size may depend on the environmental class or the “age” of the car.
The tax rate on a car depends on the power of its engine. The rate is set in rubles for each horsepower. For example, if for a passenger car with an engine power of 100 horsepower, a rate of 2.5 rubles is applied, the car owner will have to pay 2,500 rubles. (100 hp x 2.5 rub.).
For expensive cars with an average cost of 3 million rubles. increasing coefficients are applied to the transport tax rate, taking into account the year of their issue (clause 2 of Article 362 of the Tax Code of the Russian Federation). The list of such cars is posted on the website of the Ministry of Industry and Trade of the Russian Federation until March 1 of the current tax period.
In addition, if the car was bought or sold during the tax period, that is, it did not belong to the owner for a full year, in addition to the transport tax rate, a special vehicle ownership coefficient is applied, which is the ratio of the number of months of ownership to the number of months in the period. For example, a car was sold on October 5, having been owned for 9 full months of the year, which means that a coefficient of 0.750 should be applied (9 months: 12 months).
If a region has not established its own tax rates for transport tax, the basic tariffs established by the Tax Code of the Russian Federation are applied.
For individuals, individual entrepreneurs and organizations, tax rates do not differ, because The tax base is the characteristics of the vehicle itself. Only organizations should determine the amount of tax on their own, while individuals and individual entrepreneurs receive a receipt from the Federal Tax Service with the already calculated amount to be paid.
Transport tax 2018: rates in the regions of the Russian Federation
Today, almost all constituent entities of the Russian Federation have their own legislation on transport tax. Regions have the right to set higher rates, and can also make annual changes to transport tax laws, changing the size of tax rates for transport tax upward or downward, taking into account the restrictions established by tax legislation. The same applies to changes in benefits, payment procedures and terms, etc.
At the federal level in 2018, changes will affect increasing coefficients for expensive cars (law dated November 27, 2017 No. 335-FZ). In the new year, the coefficients will be reduced to 1.1 for vehicles worth from 3 to 5 million rubles, the year of which no more than 3 years have passed (clause 2 of Article 362 of the Tax Code of the Russian Federation).
New transport tax rates in 2018 will not apply everywhere. In a number of regions they will remain at the 2017 level, and in others they will increase only for certain categories of transport. For example, in the Astrakhan region, the regional Duma decided to increase the transport tax rate for 2018 for motorcycles and scooters with an engine power of 35 hp, buses and trucks with an engine power of 200 hp, and passenger cars the increase was not affected (Law of the Astrakhan Region dated July 13, 2017 No. 38/2017-OZ).
The most significant burden remains on transport tax (from 20 rubles per 1 hp of passenger cars) for car owners of St. Petersburg, the republics of Bashkortostan, Mari El, Tatarstan, Tambov, Nizhny Novgorod, Vladimir, Vologda, Voronezh, Kirov regions, Perm Territory .
Relatively low tax rates for transport tax 2018 will remain in Ingushetia, Sakha-Yakutia, Magadan region, Trans-Baikal Territory, Crimea and Chukotka.
Table of transport tax rates by region
For clarity, we have compiled an up-to-date table of rates for all constituent entities of the Russian Federation. It contains all currently known tax rates for transport tax for cars and trucks, which will be applied by Russian regions in 2018.
Code |
The subject of the Russian Federation |
Transport tax - rates 2018 g. (rub. per 1 hp) |
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Cars |
Trucks |
Source |
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0-100 hp |
101-150 hp |
151-200 hp |
201-250 hp |
251 hp and more |
0-100 hp |
101-150 hp |
151-200 hp |
201-250 hp |
251 hp and more |
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Republic of Adygea |
Law of the Republic of Adygea dated December 28, 2002 No. 106 (as amended on May 26, 2017) |
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Republic of Bashkortostan |
Law of the Republic of Bashkortostan dated November 27, 2002 No. 365-z (as amended on October 31, 2016) |
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The Republic of Buryatia (vehicle age up to 5 years/from 5 to 10 years/over 10 years) |
10,30/ 9,20/ 8,00 |
19,00 -19,50/ 16,90 -17,60/ 15,70-16,00 |
27,80/ 25,20/ 22,90 |
41,70/ 37,80/ 34,30 |
83,40/ 15,50/ 68,70 |
16,70/ 15,10/ 13,70 |
33,40/ 30,20/ 27,50 |
38,90/ 35,20/ 32,00 |
44,40/ 40,30/ 36,60 |
59,5-61,2/ 53,2-55,4/ 48,1- 50,4 |
Law of the Republic of Buryatia dated November 26, 2002 No. 145-III (as amended on July 27, 2017) |
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Altai Republic |
8.00/10.0 (up to 90 hp/ over 90 to 100 hp) |
Law of the Altai Republic dated November 27, 2002 No. 7-12 (as amended on September 29, 2017) |
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The Republic of Dagestan |
Law of the Republic of Dagestan dated December 28, 2002 No. 106 (as amended on May 26, 2017) |
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The Republic of Ingushetia |
Law of the Republic of Ingushetia dated November 27, 2002 No. 43-RZ (as amended on October 30, 2017) |
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Kabardino-Balkarian Republic |
(for vehicles up to 10 years old / over 10 years old) |
Law of the Kabardino-Balkarian Republic dated November 28, 2002 No. 83-RZ (as amended on June 11, 2014) |
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Republic of Kalmykia |
Law of the Republic of Kalmykia dated November 18, 2014 No. 79-V-3 |
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Karachay-Cherkess Republic |
Law of the Karachay-Cherkess Republic. dated November 28, 2016 No. 76-RZ |
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Republic of Karelia |
Law of the Republic of Karelia dated December 30, 1999 No. 384-ZRK (as amended on July 28, 2017) |
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Komi Republic |
10.0/15.0/20.0 (up to 70 hp/over 70 to 85/over 85 to 100 hp) |
Law of the Komi Republic of November 26, 2002 No. 110-RZ (as amended on November 25, 2015) |
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Mari El Republic |
Law of the Republic of Mari El dated October 27, 2011 No. 59-Z (as amended on July 28, 2017) |
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The Republic of Mordovia |
(for vehicles over 15 years old / under 15 years old) |
Law of the Republic of Mordovia dated October 17, 2002 No. 46-z (as amended on November 29, 2016) |
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The Republic of Sakha (Yakutia) |
Law of the Republic of Sakha Yakutia dated November 7, 2003 No. 1231-3 No. 17-V (as amended on December 20, 2016) |
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Republic of North Ossetia - Alania |
Law of the Republic of North Ossetia-Alania dated October 20, 2011 No. 30-RZ (as amended on November 28, 2014) |
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Republic of Tatarstan (Tatarstan) |
(for legal entities/for individuals) |
Law of the Republic of Tatarstan dated November 29, 2002 No. 24-ZRT (as amended on December 26, 2016) |
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Tyva Republic |
Law of the Republic of Tyva dated November 28, 2002 No. 92-ВХ-I (as amended on November 23, 2015) |
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Udmurt republic |
Law of the Udmurt Republic dated November 27, 2002 No. 63-RZ (as amended on November 3, 2016) |
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The Republic of Khakassia |
Law of the Republic of Khakassia dated November 25, 2002 No. 66 (as amended on October 27, 2017) |
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Chechen Republic |
Law of the Chechen Republic dated October 13, 2006 No. 32-RZ (as amended on January 13, 2017) |
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Chuvash Republic - Chuvashia |
Law of the Chuvash Republic dated July 23, 2001 No. 38 (as amended on September 28, 2017) |
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Altai region |
Law of the Altai Territory of October 10, 2002 No. 106 (as amended on October 4, 2017) |
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Krasnodar region |
Law of the Krasnodar Territory of November 26, 2003 No. 639-KZ (as amended on November 29, 2016) |
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Krasnoyarsk region |
Law of the Krasnoyarsk Territory of November 8, 2002 No. 3-676 (as amended on November 13, 2014) |
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Primorsky Krai (vehicle age up to 3 years/over 3 to 10 years/over 10 years) |
18,00/ 8,40/ 6,00 |
26,00/ 15,60/ 9,10 |
42,00/ 28,00/ 14,00 |
75,00/ 45,00/ 18,00 |
150,0/ 112,5/ 45,0 |
25,00/ 18,00/ 9,60 |
40,00/ 32,50/ 13,00 |
50,0/ 42,0/ 28,0 |
65,0/ 45,0/ 30,0 |
75,0/ 60,0/ 45,0 |
Law of the Primorsky Territory of November 28, 2002 No. 24-KZ (as amended on December 21, 2016) |
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Stavropol region |
Law of the Stavropol Territory of November 27, 2002 No. 52-kz (as amended on July 28, 2016) |
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Khabarovsk region |
Law of the Khabarovsk Territory of November 10, 2005 No. 308 (as amended on June 28, 2017) |
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Amur region |
Law of the Amur Region dated November 18, 2002 No. 142-OZ (as amended on November 25, 2016) |
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Arhangelsk region |
Law of the Arkhangelsk Region dated October 1, 2002 No. 112-16-OZ (as amended on October 26, 2015) |
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Astrakhan region |
Law of the Astrakhan Region dated November 22, 2002 No. 49/2002-OZ (as amended on July 13, 2017) |
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Belgorod region |
Law of the Belgorod Region dated November 28, 2002 No. 54 (as amended on May 10, 2017) |
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Bryansk region |
Law of the Bryansk Region dated November 9, 2002 No. 82-3 (as amended on November 9, 2015) |
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Vladimir region |
Law of the Vladimir Region dated November 27, 2002 No. 119-OZ (as amended on November 7, 2016) |
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Volgograd region |
Law of the Volgograd Region dated November 11, 2002 No. 750-OD (as amended on October 28, 2016) |
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Vologda Region |
Law of the Vologda Region dated November 15, 2002 No. 842-OZ (as amended on October 25, 2017) |
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Voronezh region |
Law of the Voronezh Region dated December 27, 2002 No. 80-OZ (as amended on March 2, 2016) |
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Ivanovo region |
Law of the Ivanovo region dated November 28, 2002 No. 88-OZ (as amended on May 31, 2017) |
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Irkutsk region |
Law of the Irkutsk region dated July 4, 2007 No. 53-oz (as amended on November 28, 2014) |
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Kaliningrad region |
Law of the Kaliningrad Region of November 16, 2002 No. 193 (as amended on December 19, 2016) |
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Kaluga region |
5.0/10.0 (up to 80 hp / over 80 to 100 hp) |
20.0/ 25.0 (up to 125 hp/ over 125 to 150 hp) |
45.0/50 (up to 175 hp / over 175 to 200 hp) |
Law of the Kaluga Region dated November 26, 2002 No. 156-OZ (as amended on June 23, 2017) |
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Kamchatka Krai |
Law of the Kamchatka Territory of November 22, 2007 No. 689 (as amended on July 1, 2014) |
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Kemerovo region |
5.50/8.00 (up to 80 hp/over 80 to 100 hp) |
Law of the Kemerovo Region dated November 28, 2002 No. 95-OZ (as amended on November 25, 2015) |
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Kirov region |
15.0/18.0/20.0 (up to 45 hp/over 45 to 85/over 85 to 110 hp) |
Law of the Kirov Region dated November 28, 2002 No. 114-ZO (as amended on November 14, 2016) |
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Kostroma region |
13.0/15.0 (up to 70 hp / over 70 to 100 hp) |
Law of the Kostroma Region dated November 28, 2002 No. 80-ZKO (as amended on November 29, 2016) |
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Kurgan region |
Law of the Kurgan Region dated November 26, 2002 No. 255 (as amended on October 25, 2016) |
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Kursk region |
Law of the Kursk Region dated October 21, 2002 No. 44-ZKO (as amended on September 27, 2017) |
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Leningrad region |
Law of the Leningrad Region dated November 22, 2002 No. 51-OZ (as amended on November 24, 2017) |
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Lipetsk region |
Law of the Lipetsk Region dated November 25, 2002 No. 20-OZ (as amended on September 14, 2017) |
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Magadan Region |
Law of the Magadan Region dated November 28, 2002 No. 291-OZ (as amended on November 25, 2016) |
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Moscow region |
Law of the Moscow Region dated November 16, 2002 No. 129/2002-OZ (as amended on October 22, 2014) |
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Murmansk region |
Law of the Murmansk region dated November 18, 2002 No. (as amended on November 21, 2016) |
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Nizhny Novgorod Region |
13.50/22.50 (up to 45/over 45 to 100 hp) |
Law of the Nizhny Novgorod Region No. 71-Z dated November 28, 2002 (as amended on March 2, 2016) |
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Novgorod region |
Law of the Novgorod Region dated September 30, 2008 No. 379-OZ (as amended on April 27, 2017) |
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Novosibirsk region (vehicle age up to 5 years/over 5 to 10 years/over 10 years) |
30,00/ 22,50/ 15,00 |
60,00/ 45,00/ 30,00 |
150,0/ 112,50/ 75,00 |
Law of the Novosibirsk Region dated October 16, 2003 No. 142-OZ (as amended on May 29, 2017) |
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Omsk region |
Law of the Omsk Region dated November 18, 2002 No. 407-OZ (as amended on March 23, 2016) |
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Orenburg region |
Law of the Orenburg Region dated November 16, 2002 No. 322/66-III-OZ (as amended on May 2, 2017) |
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Oryol Region |
Law of the Oryol region dated November 26, 2002 No. 289-OZ (as amended on November 7, 2016) |
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Penza region |
21.00/15.00 (for vehicles under 15 years old/over 15 years old) |
Law of the Penza Region dated September 18, 2002 No. 397-ZPO (as amended on August 26, 2016) |
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Perm region |
Law of the Perm Territory of August 30, 2001 No. 1685-296 (as amended on March 29, 2016) |
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Pskov region |
13.00/15.0 (up to 75 hp / over 75 to 100 hp) |
Law of the Pskov Region dated November 26, 2002 (as amended on November 29, 2016) |
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Rostov region |
8.00/12.00 (for vehicles over 10 years old/up to 10 years old) |
Law of the Rostov Region dated May 10, 2012 No. 843-ZS (as amended on July 27, 2017) |
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Ryazan Oblast |
Law of the Ryazan region dated November 22, 2002 No. 76-OZ (as amended on November 29, 2016) |
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Samara Region |
24.00/33.00 (up to 120 hp / over 120 to 150 hp) |
Law of the Samara Region dated November 6, 2002 No. 86-GD (as amended on January 9, 2017) |
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Saratov region |
16.00/14.00 (for vehicles up to 3 years old/over 3 years old) |
32.00/30.00 (for vehicles up to 3 years old/over 3 years old) |
Law of the Saratov Region dated November 25, 2002 No. 109-ZSO (as amended on November 25, 2016) |
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Sakhalin region |
Law of the Sakhalin Region dated November 29, 2002 No. 377 (as amended on November 28, 2014) |
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Sverdlovsk region |
Law of the Sverdlovsk Region dated November 29, 2002 No. 43-OZ (as amended on November 3, 2017) |
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Smolensk region |
Law of the Smolensk region dated November 27, 2002 No. 87-Z (as amended on November 30, 2016) |
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Tambov Region |
Law of the Tambov Region dated November 28, 2002 No. 69-Z (as amended on November 27, 2014) |
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Tver region |
Law of the Tver Region dated November 6, 2002 No. 75-ZO (as amended on November 6, 2015) |
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Tomsk region |
Law of the Tomsk Region dated October 4, 2002 No. 77-OZ (as amended on July 6, 2017) |
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Tula region |
Law of the Tula Region dated November 28, 2002 No. 343-ZTO (as amended on October 26, 2017) |
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Tyumen region |
Law of the Tyumen Region dated November 19, 2002 No. 93 (as amended on October 24, 2017) |
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Ulyanovsk region |
Law of the Ulyanovsk region dated September 6, 2007 No. 130-ZO (as amended on September 22, 2017) |
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Chelyabinsk region |
Law of the Chelyabinsk Region dated November 28, 2002 No. 114-ZO (as amended on September 6, 2017) |
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Transbaikal region |
Law of the Trans-Baikal Territory of November 20, 2008 No. 73-33K (as amended on March 31, 2015) |
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Yaroslavl region |
13.10/15.8 (up to 81 hp/over 81 to 100 hp) |
Law of the Yaroslavl region dated November 5, 2002 No. 71-z (as amended on October 31, 2017) |
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Moscow |
25.0/35.0 (up to 125/over 125 to 150 hp) |
45.0/50.0 (up to 175/over 175 to 200 hp) |
65.0/75 (up to 225/over 225 to 250 hp) |
Law of Moscow dated 07/09/2008 No. 33 (as amended on 07/12/2017) |
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Saint Petersburg |
45.0/65.0/85.0 (vehicle age up to 3 years/from 3 to 5/more than 5 years) |
Law of St. Petersburg dated November 4, 2002 No. 487-53 (as amended on November 27, 2017) |
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Jewish Autonomous Region |
6.6/8.8 (up to 80 hp / over 80 to 100 hp) |
(up to 130 hp / over 130 to 150 hp) |
32.4/ 44.0 (up to 180 hp/ over 180 to 200 hp) |
52.0/ 64.8 (up to 230 hp/ over 230 to 250 hp) |
13.0/ 178.4/ 18.0 (load capacity up to 0.5t/ up to 1.5t/ above 1.5t) |
20.0/40.0 (up to 130 hp / over 130 to 150 hp) |
Law of the Jewish Autonomous Region dated November 2, 2004 No. 343-OZ (as amended on November 25, 2016) |
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Nenets Autonomous Okrug |
Law of the Nenets Autonomous Okrug dated November 25, 2002 No. 375-OZ (as amended on March 11, 2016) |
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Khanty-Mansiysk Autonomous Okrug - Ugra |
Law of KHMAO-Yugra dated November 14, 2002 No. 62-oz (as amended on November 17, 2016) |
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Chukotka Autonomous Okrug |
Law of the Chukotka Autonomous Okrug dated May 18, 2015 No. 47-OZ (as amended on June 5, 2017) |
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Yamalo-Nenets Autonomous Okrug |
Law of the Yamal-Nenets Autonomous Okrug dated November 25, 2002 No. 61-ZAO (as amended on November 28, 2016) |
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Republic of Crimea |
Law of the Republic of Crimea dated November 19, 2014 No. 8-ZRK/2014 (as amended on September 30, 2015) |
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Sevastopol |
Horsepower tax 2019: table - calculation of the amount by regions and cities of Russia for cars and motorcycles. The transport tax is levied ostensibly to maintain existing road infrastructure in good condition, as well as to build new ones. In practice, of course, given the number of cars in Russia and the quality of the road surface, this is yet another money laundering system. But it is impossible not to pay road tax; moreover, for many car owners, its amount is one of the determining factors when buying a car. For example, in Moscow, the tax on a powerful car can exceed 50 thousand rubles a year, which hits the pockets of students and low-income people who made their dream come true and purchased a powerful car.
Cost of one horsepower for transport tax in 2019:
Region |
Power, hp |
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0 - 100 |
101 - 150 |
151 - 200 |
201 - 250 |
251 - ? |
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Altai k-ai |
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Amur region |
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Arkhangelsk region |
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Astrakhan region |
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Bashkiria |
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Belgorod region |
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Vladimir region |
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Volgograd region |
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Vologda region |
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Voronezh region |
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Transbaikalsky k-ai |
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Ivanovo region |
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Ingushetia |
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Irkutsk region |
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Kaliningrad region |
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Karachay-Cherkessia |
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Kemerovo region. |
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Krasnodar k-ai |
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Krasnoyarsk k-ay |
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Kurgan region |
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Kursk region |
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Leningrad region. |
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Lipetsk region |
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Magadan region |
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Moscow, city |
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Moscow region |
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Murmansk region |
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Nenets Autonomous Okrug |
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Nizhny Novgorod region. |
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Omsk region |
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Orenburg region |
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Oryol region |
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Penza region |
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Permsky k-ai |
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Pskov region |
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Rostov region |
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Ryazan region |
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Samara region |
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Saint Petersburg, city |
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Saratov region |
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Sakhalin region |
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Sverdlovsk region. |
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North Ossetia |
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Sevastopol, city |
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Smolensk region |
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Stavropolsky k-ai |
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Tambov region |
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Tatarstan |
15 | ||||
Tver region |
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Tomsk region |
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Tula region |
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Tyumen region |
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Udmurtia |
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Ulyanovsk region |
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Khabarovsk plant |
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Khanty-Mansi Autonomous Okrug |
The formula for the 2019 horsepower tax is quite simple: Tax rate X Power X ( Holding period in months / 12) X Increasing factor. For individuals and legal entities, the tax rate remains the same, however, some categories of citizens are provided with benefits. Actually, a person does not have to do tax calculations on his own; the Federal Tax Service itself sends receipts for payment. It is worth remembering that the calculation is carried out for each month. That is, if road tax has been received for a sold car, it is likely that last year it was registered with the previous owner for at least a month. But there are also errors in tax calculations, for example, if the traffic police do not make an entry into the database during re-registration. In this case, it is necessary to resolve the issue simultaneously with the traffic police and the tax office at your place of residence.
Also in recent years, there have been rumors that the transport tax will be abolished completely, or excise taxes on fuel will begin to be included. Indeed, the number of fees for Russian drivers and transport companies is very high, however, due to the budget deficit, it is unlikely that the authorities will liberalize tax legislation in the transport sector. It is likely that road taxes will be increased further in 2019. At the same time, no one pays much attention to the drivers’ dissatisfaction, because even the protests after the introduction of the Plato system did not lead to anything.
It would be good if the 2019 horsepower tax served as an additional incentive to increase earnings, because relying on the state at present is at least naive.
Practical people, when purchasing a car, understand that the power of its engine will affect not only the speed. The amount of tax on horsepower of a car depends on this indicator.
Let's try to figure out what changes to this part of the tax legislation should be expected in 2017, and what factors are important to consider when calculating the tax described.
No matter how much controversy it may cause among vehicle owners and politicians, all Russians who own a car are still required to pay it. The tax amount is not fixed, it depends on the number of “horses” under the hood, as well as on the time during which the car is owned by the taxpayer.
Features of the 2017 horsepower tax
In the coming year, changes are aimed at increasing the collection of cash receipts.
The tax base will be added to the amount plus a fee for a high-class car, when the car is considered not an ordinary means of transportation, but a luxury.
There is a discussion of lower taxes for owners of environmentally friendly cars, but there is no legislative confirmation of this yet.
Those who are planning to purchase a car need to know that since the beginning of 2017, an amendment to the law on transport tax has come into force, according to which a fine of 20% of the tax amount will be imposed on a car owner who has not reported the purchase of a car to the tax authorities on their own.
Only owners of vehicles weighing more than 12 tons can hope to ease the tax burden: the damage caused by such massive vehicles is paid separately. However, it is not yet clear whether these will be just benefits or a complete elimination of transport tax - amendments are also still in the works.
For most car owners, the 2017 horsepower car tax will remain the same.
There is one more innovation that should not be overlooked.
Calculation of car tax by horsepower
The basis for calculating transport tax is horsepower. In those. In the documents for the car the power is stated in hp. With. But if this is not the case, and it is calculated in kilowatts, they need to be converted into horsepower, given that 1 kW = 1.35962 hp. With.
When calculating taxes, full rubles are used. Rounding occurs as in arithmetic: less than 50 kopecks are discarded, more - rounding goes up.
Today you can find a transport tax calculator on the Internet. To get the result, you just need to enter the data. But it is advisable, of course, to be aware of the basic rules of calculation. In addition, the formulas by which the tax is calculated are not complicated.
Organizations calculate this type of tax on their own, and for individuals the tax amount will be calculated by the tax office. However, it is worth keeping in mind that in accordance with the Federal Law of the Russian Federation dated April 2, 2014 No. 52, when purchasing a new car, all motorists must submit information about its purchase themselves.
How to find out how much horsepower tax you'll pay
There are rules for calculating car tax by horsepower, the same for any region. The actual rate amount may change annually. The decision on the final rate is approved in each region separately on the basis of Chapter 28, Part 2 of the Tax Code of the Russian Federation.
To calculate the tax amount you need to have information about:
- Your tax rate. It has its own size in each region and depends on the year of manufacture and/or environmental class, engine size.
- Tax base (hp). For vehicles with engines, it is defined as horsepower. You can easily find out this information from the PTS or STS.
- Number of months of vehicle ownership in one year.
- Increasing coefficient for expensive cars. It is connected for cars whose cost exceeds 3 million. For cars whose price ranges from 3–5 million rubles, the rate is multiplied by 1.5, for cars priced from 5 to 10 million - by 2, above 10 million - by 3.
The traditional calculation formula is NS * LS, in which LS is horsepower, NS is the tax rate.
If the car was purchased less than a year ago, the formula is supplemented: NS * LS * KMV / 12, (KMV - number of months of ownership).
For owners of luxury cars, NS * LS * PV is used (here the increased coefficient is taken into account).
If a year of NS has not passed since the purchase of a luxury car, the formula looks like this: * LS * KMV/12 * PV.
What is the vehicle horsepower tax used for?
According to the law, the tax amount goes to the subject of the Russian Federation where the car is registered to carry out road repairs in that particular region. True, if earlier (until 2003) all fees went exclusively to the road fund, then after changes on January 1, 2003, the collected funds go to the budget of the subject and can be spent not only on roads, but also on the construction of important facilities for the region, salaries state employees and some other expenses.
In fact, it turns out that from time to time, holes in the budget are patched up due to the transport tax. This is what worries many motorists, becoming a reason for discontent and controversy. Paying a fairly high tax, they cannot have guarantees that they will receive a good road surface.
The burning questions raised by the car horsepower tax
All the numerous discussions around the transport tax boil down to the fact that it needs to be abolished or seriously changed. Car enthusiasts and the Federation of Car Owners of Russia (FAR) consider the tax unfair and are in favor of its abolition.
They explain their position as follows. The tax today equates those who drive a car every day with car owners whose cars sit idle in the garage for months. The last category includes supporters of summer driving, many pensioners who get behind the wheel of their old Zhiguli a couple of times a year. That is, the frequency of road use is not taken into account.
Another controversial point is the accounting of car power. Agree, not every powerful car on Russian roads is new. And if such an old car has a lot of horsepower under the hood, this does not mean that they are all working at full capacity on the track. Over the years, even a car with high power loses the ability to use it to its full potential.
This is interesting
Car enthusiasts point out that in our country, car owners are actually taxed twice. How is this possible? Elementary! Without gasoline, a car will not go far, and its price already includes the excise tax amount.
This is a unique, purely Russian system, not practiced anywhere in the world: funds for the road fund are collected both from the horsepower tax and from the sale of petroleum products. It is to the latter source of tax revenue that car enthusiasts propose to transfer the full load, eliminating car tax collections based on horsepower.
Motorists believe that this is much fairer: a greater financial burden will fall on the shoulders of those who really often use personal transport and, accordingly, use the roads more actively.
Many proponents of this approach refer to the experience of other countries. For example, in China, a similar system has been successfully operating since 2007. It is also practiced in the West, ensuring full collection through the implementation of the principle of social justice.
All these facts were taken as the basis for the bill proposed by deputies from the LDPR. According to this project, from the beginning of 2017, motorists should have been exempt from paying the hp tax. But that did not happen. The initiative was not supported by the government, and at the moment the rules for collecting the tax described have undergone only minor changes. This is explained by simple statistics: if the transport tax is eliminated, regional budgets will lose about 146 billion rubles, which will significantly hit road funds. In such a situation, the not always ideal road surface can pay for its quality.
Who is entitled to benefits when paying HP tax?
A number of citizens have the right to preferential taxation. The tariff in this case is clarified at the regional level.
Owners of some cars may not pay tax at all.
- Owners of vehicles converted to meet the needs of disabled people;
- Those who received a car from social services, provided that its power is less than 100 hp;
- Owners of special equipment used in agriculture.
Benefits available to one or another category of citizens in one subject may not apply in another.
But there is also a common list of privileged persons for the whole of Russia. These include:
- WWII participants;
- persons who have been awarded the Order of Glory 1-3 degrees;
- heroes of the Soviet Union and Russia;
- WWII veterans;
- veterans of military operations that took place in other periods;
- disabled people (except group 3);
- persons transporting incapacitated citizens, if the car belongs to the latter;
- owners of vehicles whose engine capacity does not exceed 70 liters. With.;
- liquidators of the consequences of accidents at the Chernobyl nuclear power plant, Mayak PA, etc.
What are the consequences of delaying payment of taxes on cars by horsepower?
Payment of transport tax must be made before October 1 of the year following the tax period. So, in 2017 the tax for 2016 is paid.
For legal entities, payment terms are set by reporting periods (quarters, for example). Regional legislative bodies may not establish reporting periods, which allows organizations to make payments once a year (for legal entities - until February 1).
As a result, the tax period for individuals is a year, for organizations it depends on regional characteristics - either yearly or quarterly.
What happens to those who delayed or missed paying taxes? First of all, penalties begin to accrue on the tax amount. Its size is small, but this is unnecessary attention from the Federal Tax Service. Plus, if the tax remains unpaid or partially unpaid, it will be collected in court if the amount to be collected exceeds 3,000 rubles.
Collection procedure:
- A demand for payment of the debt and penalties is sent to the debtor.
- Within six months from the date of expiration of the execution period, an application for recovery of the technical liability is submitted to the court.
If the tax is not paid by a legal entity, a large fine will also follow.
As they say, the miser pays twice. To avoid unnecessary hassle, it is better to pay all taxes on time.
Transport tax is a regional tax, unlike property and land taxes.
All money for it goes to the budget of the corresponding constituent entity of Russia. This is a fairly common payment for Russian citizens, because many of them have cars and know that once a year they will receive a letter from the tax office urging them to pay.
However, not everyone knows the many nuances that accompany this type of government fee.
What is the auto tax on cars in 2019 and what are car owners required to pay for? The answer to these and many other questions can be found by reading this article.
Before putting a car up for sale, the future seller needs to find out in advance whether he needs to pay tax and calculate how much money from the transaction will have to be given to the state. This amount will be the transport tax. It is more important to know whether he will be required to file taxes in connection with the sale of the car.
This type of fee is subject to payment by citizens on whom the vehicle is registered.
And this list, in addition to cars, also includes many other means of transportation.
For example, scooters, motorcycles, buses, airplanes, yachts, snowmobiles. However, situations where transport tax is collected from car owners are more common.
That is, the obligation to pay transport tax arises for a person from the moment a particular transport vehicle is registered with a government agency. And the tax for the car begins to be collected after the driver officially registers it with the traffic police.
It does not matter at all whether the driver uses a registered car. It may also be that the car has been sitting in his garage for a long time because it is broken. Or the car was stolen. In any case, you will have to pay tax. In such a situation, we can advise one thing: as soon as some problems occur with the car (serious accident that led to breakdown, theft, etc.), it is better to immediately deregister it with the State Traffic Safety Inspectorate, so as not to pay tax in vain.
There are also opposite cases. This is when the payment amount should increase due to an increase in the number of horsepower of the car engine.
But some car owners prefer not to notify the tax office at all about increasing the power of their car.
This behavior does not correspond to the letter of the law, and for failure to inform the traffic police about replacing a part with a larger capacity, the driver will face a fine, which can seriously hit his wallet.
In order to notify the State Traffic Inspectorate about this, you must immediately write a corresponding statement to this body. And the traffic police, in turn, will make changes to the register and registration certificate of the car. This will be the basis for increasing the amount of tax paid.
According to regional authorities, the amounts of transport tax paid by residents of the subjects go to maintaining the good condition of Russian roads. Therefore, it is still not recommended to neglect paying this payment.
How to calculate transport tax in 2019
How much is the car tax? Before buying a car, you need to calculate in advance what the tax amount will be and whether it will be profitable to have a personal vehicle if you have to pay for it every year in favor of the state.
The tax amount is calculated by the tax service itself and stated in the notice. However, it is better for the taxpayer to double-check the data received by mail to avoid an erroneous overpayment. But how can you calculate your car tax yourself?
The formula for calculating transport tax consists of the following components:
- car tax rate for 2019;
- how many months a year the owner of the car owned it;
- number of horsepower;
- an increasing factor if the car is a luxury item (this is a VIP class car).
Having all the listed indicators, you just need to substitute them into this classic calculation formula:
For those car owners who purchased a car less than a year ago, a slightly different formula applies:
For cars falling under the luxury category, the following formula applies:
But for luxury cars that were purchased less than a year ago, a slightly different equation applies:
If, after self-calculation, a discrepancy between the amount received and that indicated in the notice is discovered, you should immediately contact the tax office to correct the error. This can be done not only through a personal appeal or in a letter, but also in your personal account on the website of the Federal Tax Service of Russia.
The car tax almost always has an exact figure. That is, if the tax amount is so many rubles and more than 50 kopecks, then you need to round up to the next ruble, and if less, then subtract the extra kopecks.
Car tax per horsepower
Horsepower is an indicator of the power of any car. One horsepower has the following characteristics:
- Shows the power required to lift a 75 kg load. to a meter height in 1 second of time.
- It is measured in kW or in the number of watts (for example, in Russia it is equal to 735.5 watts).
As was already clear from the formula above, horsepower is a unit directly involved in determining the amount of tax for transport. But how can a citizen determine how much power his car has?
There are several ways to do this.
- If you have documents for the car, you should find the engine serial number in them and add the last 6 digits in pairs, and the resulting result should be divided by 8.5. The number obtained as a result of this calculation is the number of horsepower of the car.
- If a car owner knows the engine power of his car in kW, he can multiply this number by a factor of 1.35962, then the value in hp will be obtained.
List of cars subject to luxury tax
In 2019, the Ministry of Industry and Trade of the Russian Federation presented another list of expensive cars of certain brands and models, for which their owners will have to pay an additional luxury tax.
As the law states, such a tax is applied to cars whose value is as follows.
- Exceeds 3 million rubles, but not more than 5 million. This includes the largest number of cars - 354 models.
- From 5 to 10 million rubles – 238 models.
- From 10 to 15 million rubles and above – 116 types of cars.
For the first group of cars the following indicators are used:
- up to 1 year – 1.5;
- from 1 year to 2 years – 1.3;
- from 2 to 3 years – 1.1;
- more than 3 years – 1.0.
For the second group: if the car is under 5 years old, then the coefficient is 2.0.
For the most expensive cars (from 10 to 15 million) - a coefficient of 3.0, provided that the cars are “age” up to 10 years.
The list of cars classified as luxury goods is updated and approved annually.
Bentley Continental falls under luxury tax
The list established today has expanded significantly compared to 2015: then it included 189 models, and now 708. It includes well-known car brands. For example, such as Audi, VOLVO, Bentley, BMW, Chevrolet, Jaguar, Aston Martin, Mercedes-Benz, Nissan and many others.
If you wish, you can view the full list on the Internet. Various sites publish current data. Thus, for all cars that are on such a list, the formulas for calculating the tax described above will be applied.
Tax on car sales in 2019
If a citizen decides to sell his car, he is obliged to pay tax to the state treasury when making this transaction.
This payment relates to personal income tax (NDFL). But you need to know in what case this obligation arises.
The law states that a person is obliged to pay tax on the sale of a car only from the moment he purchased it, less than 3 years have passed. But from what day is it considered that possession began? It depends on the base.
- If the car was transferred to a citizen as an inheritance - from the date of opening of the inheritance, namely, from the moment of the death of the testator.
- When a car is donated by one person to another - from the moment the donation agreement is signed.
- When buying a car - from the date of conclusion of the purchase and sale agreement.
If a motorist wants to sell his “iron horse” before the three-year period expires, he will have to pay personal income tax in the amount of 13% of the price at which he sold it. And for non-residents an increased rate of 30% applies. The purchase and sale agreement signed by the parties will serve as documentary evidence of the sale amount.
Since the traffic police departments interact with the tax inspectorates, they will receive data on the sale of the car soon after the transaction is completed. And, if a citizen is legally obligated to pay tax, he will receive a notification about this.
And after the three-year period has already passed, you can sell the car and not worry about the fact that a tax payment notice will come from the tax office. There is no need to submit any declarations.
As with other types of taxes, you can get a deduction for the tax on the sale of a car. This option will be relevant when the car was purchased by a citizen at a price less than the one at which he sells it. For example, a car was bought for 500 thousand, and sold a year later for 650 thousand. Personal income tax will be calculated from an amount of 150 thousand. This rule also applies provided that the person has kept all the documents.
In order to pay a smaller amount of tax, many drivers specifically indicate in the contract the low cost of the car, which is completely disproportionate to its real price.
None of the Russian taxes raises as many questions as the transport one. It was introduced with the aim of generating funds to improve the country’s road infrastructure. The tax is federal, but is enforced by regional laws. That is, on the basis of the basic federal law, each region, republic, and territory develops its own legislation on this tax. Subjects are also given the right to establish certain transport tax benefits.
The obligation to pay tax arises from the moment of registration of the vehicle with the relevant government authorities. That is, the tax is paid upon ownership of the equipment. Whether this equipment works or sits idle in the garage is not an issue that interests the legislator. Until the same passenger car is deregistered with the traffic police, its owner will pay transport tax, even if this car has long been turned into a pile of scrap metal.
Transport tax in 2017 and its payers
According to the Tax Code, a tax payer is both a person and an individual who has a vehicle registered to him. Moreover, the law classifies as vehicles not only the cars we are so familiar with, but also other means of transportation:
- motorcycles and scooters;
- buses;
- other self-propelled pneumatic mechanisms;
- self-propelled crawler vehicles;
- aircraft (airplanes and helicopters);
- snowmobiles and motor sleighs;
- swimming mechanisms (motor ships, yachts, sailing vessels, boats, motor boats, jet skis, some towed vessels).
The main thing is that any of the listed vehicles must be officially registered with the relevant authorities (State Traffic Safety Inspectorate, State Inspectorate for Small Vessels and others).
Not everything that moves is subject to transport tax. Thus, low-power motor boats (up to 5 horsepower), as well as rowing boats, are not subject to tax; cars for disabled people, agricultural self-propelled equipment, fishing vessels and some other equipment.
Transport tax 2017: federal rates
The range of tax rates is determined by federal legislation, and regional authorities are given the right to reduce or increase them locally. The tax base for motor vehicles is determined by their horsepower (Article 359 of the Tax Code).
Table 1. Tax rates for passenger cars
Motorists should keep in mind that each subject of the Federation (region, territory, republic) has developed its own transport tax law and the rates may differ significantly from the federal ones.
Example 1. The transport tax on a domestic Lada Kalina car with a capacity of 106 horsepower, if using federal rates, will amount to 376.50 rubles per year for its owner (106 hp * 3.55 rubles = 376.30 rubles).
The Tax Code allows local increases or decreases in these rates, but not more than tenfold. So, for example, in the Krasnodar Territory you will have to pay 25 rubles per horsepower for a Lada Kalina in 2017, and the tax amount will be 2,650 rubles per year. And a resident of St. Petersburg will pay 35 rubles for one “horse” or 3,710 rubles per year for the same car.
In addition, the law allows the constituent entities of the Federation to establish differentiated tax rates. This means that when calculating transport tax, a number of additional factors may be taken into account:
- “age” of the car - how many years the car exists after it leaves the factory gates. The number of years begins to be counted from January 1 of the year following the year of issue;
- environmental class of the car.
Example 2. The KIA SPECTRA car was released in October 2008. As of January 1, 2017, his “age” will be 8 years. The calculation takes into account the full calendar year, starting from 2009.
Transport tax calculator 2017
You can calculate the transport tax for a car 2017 yourself, using the rates and knowing the power of your own technical equipment. But, as stated earlier, each region has its own characteristics, which the average taxpayer may not know thoroughly. To correctly calculate the tax on a personal car, you need to enter your data into the calculator on the website of the Federal Tax Service on the Internet and the annual amount of transport tax will immediately become known. Let's look at an example of what data is needed to use the calculator.
Example 3. The KIA SPECTRA car is registered in the traffic police of the city of Voronezh. The power of the car according to the passport is 102.3 horsepower. Enter into the calculator:
- the year for which the tax is calculated is 2017;
- region - Voronezh region;
- type of vehicle - cars;
- car power - 102 horsepower;
- calculation period is 12 months.
As a result, we get the tax amount for 2017 - 3060 rubles. The calculation used the transport tax rate for 2017 in the Voronezh region.
When using the calculator, you should also take into account transport tax benefits in 2017, if the car owner has them. Benefits are established by regional legislation taking into account the provisions of federal law. So, in the Krasnodar Territory, for example, a 50 percent discount has been established for pensioners on cars with a capacity of up to 150 horsepower.
The transport tax benefit is of a declarative nature. This means that the tax office is not obliged to provide tax benefits automatically. To use it, you need to write an application to the tax service at the place of registration, attaching to the application a copy of the document giving the right to the benefit.
Moreover, the personal presence of the applicant is not necessary: the law allows sending such an application with scanned documents attached through the taxpayer’s personal account.
You can find out more about the presence or absence of transport tax benefits at your nearest tax office.
Deadlines for payment of transport tax
The legislation separates the procedure for calculating and paying transport tax for individuals and legal entities. Thus, individuals are not required to independently calculate this type of tax. These actions are assigned to tax service employees. Every year, every owner of all types of transport receives a tax notice, which states:
- full last name, first name and patronymic of the owner of the equipment, his Taxpayer Identification Number;
- type and make of vehicle;
- tax rate;
- the number of months of ownership per year (if the car is registered or deregistered during the reporting year, then the actual number of months is indicated, and not the entire year);
- multiplying factor;
- the amount of tax benefits;
- the amount of tax calculated for payment.
Based on this notification, the taxpayer is obliged to pay the tax amount no later than November 30. The deadlines for payment of transport tax in 2017 have not changed.
In the taxpayer’s personal account on the official website of the Federal Tax Service, you can unsubscribe from receiving notifications in paper form. And then all tax documents will be received electronically in your personal account.
- print the notice and the attached payment notice with a receipt and pay the tax at any bank branch. It is very convenient for the payer: there is no need to fill in anything manually, since the system will generate all payment details: BIC, correspondent and current account of the recipient’s bank, long budget classification code and other data. Those who have filled out such receipts manually know how sometimes it is difficult not to make mistakes when writing twenty-digit digital codes. And in the electronic document, the payer only needs to put the payment date and personal signature. Everything else is already printed there;
- pay directly in the taxpayer’s personal account on the tax service website. This procedure is even simpler: the choice of banks through which transport tax can be paid in 2017 is extensive.
The tax period for paying transport tax for both individuals and legal entities is one calendar year. But the reporting periods for different categories of taxpayers differ:
- for individuals - this is a calendar year;
- for legal entities - these are the quarters of the year (first, second, third).
The federal law allows that legislators of the constituent entities of the Federation may not establish reporting periods, but equate them to the tax period (calendar year), as for individuals.
Legal entities that pay transport tax are required to independently calculate the amounts of advance payments and transfer them to the budget in a timely manner. The deadlines for payment of transport tax 2017 for legal entity taxpayers are also set by the constituent entities of the Federation (territory, region, republic), so the exact dates must be found out in local tax inspectorates. But, as a rule, you must report and transfer the advance payment no later than the 15th day of the month following the reporting month (April 15, July 15, October 15). Advance payments are calculated as one fourth of the total amount of transport tax.
Example 4. Rassvet LLC has a car with a capacity of 204 horsepower on its balance sheet. The tax rate in the Rostov region, where the LLC is located and registered, is 35 rubles. The multiplying factor is equal to one. The annual tax amount for this car will be 7140 rubles (204 * 35 * 1). The amount of the quarterly advance payment is 1785 rubles (7140:4).
Transport tax return 2017
After the end of the tax period, legal entities prepare and submit a transport tax declaration to the tax service. It must be submitted within a month after the end of the year, that is, before February 1 of the year following the reporting year. The declaration reflects advance payments made during the year and determines the final amount of tax to be transferred. It is calculated as the difference between the amount of calculated tax and the previously transferred advances.
Example 5. Over three quarters, Rassvet LLC transferred 5,355 rubles to the budget in the form of advance payments for transport tax. The total tax amount was 7140 rubles. The amount to be transferred for the final payment of transport tax will be 1785 rubles (7140-5355).
When calculating the amount of transport tax, an increasing coefficient is applied to passenger cars.
Table 2. Increasing coefficients for calculating transport tax.
The tax amount calculated using the formula (power * per rate) is multiplied by a multiplying factor and the final amount of transport tax to be transferred to the budget is obtained.
For late submission of a tax return, a legal entity will be punished with a fine of 1,000 rubles to 30 percent of the amount of tax that would have been paid if the return had been submitted on time. If an individual fails to pay the amount of tax on time, a penalty accrues. Therefore, all taxes must be paid on time.
Cancellation of transport tax 2017
Will the legislator abolish the transport tax or modify it in some way? This question has long been of concern to motorists and fleet owners. The government is also discussing this problem, but there is no final solution yet. The main reason is that an adequate substitute for this tax, which significantly replenishes regional budgets, has not yet been found.